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THE EFFECT OF GOOD CORPORATE GOVERNANCE (GCG) ON COMPANY VALUE: (An Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange) Ruly Priantilianingtiasari
JOURNAL KOPERASI DAN MANAJEMEN Vol 3 No 01 (2022): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v3i01.94

Abstract

Purpose – This research aims to obtain evidence related to good corporate governance which was measured from the variable of managerial ownership, institutional ownership, independent commissioner, and audit committee that affects the firm value as a reflection of firm performance. Design/methodology/approach – The type of research used is descriptive and associative research. The population in this research are mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The purposive sampling method is used to get the samples with the criteria of mining companies listed on the Indonesia Stock Exchange (IDX) from 2015-to 2019, publishing annual reports consistently and having complete data related to research variables. Findings – From the results of the research analysis, it was found that based on the F test of Managerial Ownership, Institutional Ownership, Independent Commissioners, and Audit Committee simultaneously had a significant positive effect on firm value. Based on the results of hypothesis testing using the t-test, it was concluded that Managerial Ownership, Independent Commissioner partially had a negative and significant effect on firm value, while Institutional Ownership and Audit Committee partially had no significant effect on firm value. Research limitations/implications – This research only takes some of the research and expects further research to sample that which is broad in vulnerable time study. And the research for measuring is limited, so it would add another variable to the equation in the future. Originality/value – The Audit Committee does not affect firm value. It is possible that the company only applies to comply with formal GCG. So the existence of the audit committee does not indicate an improvement in the company's performance. Keywords: Good Corporate Governance; Company Value; managerial ownership; institutional ownership; independent board of commissioners; audit committee  Paper type: Case Study
Pengaruh Leverage, Likuiditas, Financial Distress Terhadap Keputusan Hedging Sektor Industri Barang Konsumsi Terdaftar Bei 2019-2021 Maharani Kartika Triasiwi; Ruly Priantilianingtiasari
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.479

Abstract

Hedging ialah salah satu alternatif manajemen risiko yang bertujuan untuk menjaga aset perusahaan dari kerugian yang disebabkan oleh risiko keuangan. Tujuan dari penelitian ini untuk mengulas pengaruh Leverage, Likuiditas dan Financial Distress terhadap keputusan Hedging Sektor Industri Barang Konsumsi Makanan dan Minuman terdaftar BEI 2019-2021. Sampel yang digunakan adalah 17 Sektor Industri Barang Konsumsi Makanan dan Minuman terdaftar BEI 2019-2021 dengan menerapkan teknik purposive sampling. Teknik analisis data yang diterapkan dalam penelitian ini yakni Analisis Regresi Logistik. Hasil dari penelitian ini memperlihatkan bahwa Variabel Leverage dan Variabel Likuiditas tidak berpengaruh signifikan terhadap keputusan Hedging, sedangkan Financial Distress berpengaruh signifikan terhadap keputusan Hedging. Namun, dari ketiga variabelnya berpengaruh.
Akuntabilitas Pengelolaan Alokasi Dana Desa (Add) dalam Upaya Meningkatkan Pembangunan dan Pemberdayaan Masyarakat di Desa Pule Kecamatan Pule Kabupaten Trenggalek Nikmatus Sholikah; Ruly Priantilianingtiasari
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.511

Abstract

Alokasi Dana Desa merupakan dana yang diberikan oleh kabupaten kepada desa untuk menjalankan pemerintahan desa. Alokasi Dana Desa yang diberikan kepada desa jumlahnya cukup besar sehingga harus diimbangi dengan kemampuan dalam melakukan pengelolaannya agar tidak terjadi kesalahan dan ketidaksesuaian dalam mencapai sasaran anggaran. Desa memiliki kewajiban untuk membuat laporan keuangan pertanggungjawaban realisasi anggaran atas dana yang telah digunakan. Laporan tersebut diharapkan dapat memenuhi prinsip akuntabilitas dan transparansi, guna mewujudkan good governance. Penelitian ini bertujuan untuk mengetahui akuntabilitas pengelolaan Alokasi Dana Desa (ADD) dari dimensi perencanaan dan pertanggungjawaban. Pendekatan yang digunakan dalam penelitian ini merupakan pendekatan kualitatif dengan metode study kasus. Teknik pengambilan data yang digunakan dalam penelitian ini berupa wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Akuntabilitas Pengelolaan ADD yang dilakukan oleh pemerintah Desa Pule sudah berjalan sesuai aturan yang ada. Pemerintah Desa telah melakukaan perencaan sebelum pelaksanaan alokasi dana desa. Pemerintah Desa melaksanakan Program Alokasi Dana Desa dengan melibatkan unsur pemerintahan. Pertanggungjawaban alokasi dana desa di Desa Pule baik secara Teknis maupun administrasi sudah berjalan sesuai dengan peraturan yang ada dengan bukti adanya laporan pertanggungjawaban (LPJ) secara transparan dan akuntabel. Untuk peran alokasi dana desa dalam Program pembangunan dan pemberdayaan masyarakat di desa pule pemerintah desa sudah tidak memakai alokasi dana desa sebagai biaya pembangunan dan pemberdayaan masyarakat melainkan dana yang dipakai adalah dari Dana Desa (DD).
Biaya Produksi, Volume Penjualan, dan Kualitas Produk Terhadap Pendapatan Annisa Rahmawati; Ruly Priantilianingtiasari
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5824

Abstract

This study aims to determine the effect of production costs, sales volume, and product quality on the income of laying hens in Blitar. This research method is quantitative. Utilizing google form as primary data. The population in this study were laying hens in Ponggok District, Blitar Regency. The sample generated using the Slovin formula is 91 respondents. Using the SPSS application version 26 to analyze data. The results showed that partially the production cost variable had no effect and was not significant on income with a significance of 0.453 and tcount of 0.754. Partially, the sales volume variable has a significant and significant effect on income with a significance of 0.000 and tcount of 4.123. Partially, product quality variables have significant and significant effect on income with a significance of 0.000 and tcount of 4.471. Simultaneously the variables of production costs, sales volume and product quality have a significant and significant effect on income with a significance of 0.000 and Fcount 45.929. In conclusion, the production cost variable has no effect on income, but the sales volume and product quality variables have an effect on the income of laying hen breeders in Blitar. Meanwhile, the variables of production costs, sales volume and product quality together affect the income of laying hens in Blitar. Keywords: Production Cost, Product Quality, Revenue, Sales Volume
Akuntabilitas Dana Desa dan Tingkat Partisipasi Masyarakat Terhadap Peningkatan Pembangunan Infrastruktur Desa Umi Nurhanipah; Ruly Priantilianingtiasari
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.5815

Abstract

This study aims to determine the effect of village fund accountability and the level of community participation on village infrastructure development (Study in Bangoan Village, Kedungwaru District, Tulungagung District). The method used in this study uses a quantitative method by obtaining primary data through a questionnaire form. The population of this research is the village apparatus and the local community in Bangoan Village, Kedungwaru District, Tulungagung Regency. In this study using a sample of 98 respondents. Data analysis used multiple linear regression with data testing in this study using SPSS version 26. The results showed that village fund accountability variables and community participation levels partially affected village infrastructure development variables. Simultaneously, the accountability of village funds and the level of community participation influence village infrastructure development. Keywords: Accountability, Infrastructure Development, Participation Level
THE EFFECT OF ACCOUNTING COMPREHENSION LEVEL, IMPLEMENTATION OF SAK EMKM AND COMPETENCE OF HUMAN RESOURCES (HR) ON THE QUALITY OF MSME FINANCIAL STATEMENTS IN TRENGGALEK REGENCY Rifkha Nur Jannah; Ruly Priantilianingtiasari
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The background in this study is the existence of economic policies in the State of Indonesia which are directed at achieving an increase in public welfare. So that it becomes one of the supports so that MSMEs are able to implement a healthy and stable financial system. The purpose of this study was to examine the effect of the level of accounting understanding, the application of SAK EMKM, and the competence of human resources (HR) on the quality of MSME financial reports in Trenggalek Regency. The method in this study is descriptive quantitative type, the number of samples obtained is 100 respondents, data collection techniques using questionnaires, data analysis techniques using SPSS 26 assistance through testing, namely the classical assumption test, multiple linear regression test, hypothesis testing and R2 determination coefficient test. The results of this study simultaneously in this study are, there is a significant influence on the level of accounting understanding, the application of SAK EMKM, and the competence of human resources (HR) on the quality of MSME financial reports in Trenggalek Regency.
PENGARUH SALES PROMOTION APLIKASI TIKTOK, ONLINE COSTUMER REVIEW DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA PENGGUNA TOKOPEDIA : (MAHASISWA FEBI 2021 UIN SAYYID ALI RAHMATULLAH TULUNGAGUNG) Fadila Maghfirotul Hasanah; Ruly Priantilianingtiasari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1612

Abstract

Current technological developments have made a shift in behavior in consuming a product from offline to online, this is marked by the development of e-commerce which has increased significantly Increasing online sales requires several things, one of which is sales promotion for the TikTok application, online customer reviews, and prices which have recently received attention from the business community and academics in relation to purchasing decisions. This study aims to determine the effect of the TikTok application sales promotion on purchasing decisions, the effect of online customer reviews on purchasing decisions, the effect of price on purchasing decisions and to determine the effect of TikTok application sales promotion, online customer reviews and prices simultaneously on purchasing decisions. The approach used is associative quantitative research, with Tokopedia and TikTok users as the population, with the number of Fakultas Ekonomi dan Bisnis Islam 2021 students at Universitas Islam Negri Sayyid Ali Rahmatullah Tulungagung of 3.537 students who are the population in this study, using the Slovin formula as the basis for taking the number of samples, namely 392 using the probability sampling technique and data collection using a questionnaire with a Likert measurement scale. The data were processed using SPSS version 22 through multiple linear regression. With the results of the TikTok application sales promotion research that has a significant effect on purchasing decisions, online customer reviews have a significant effect on purchasing decisions, prices have a significant effect on purchasing decisions and simultaneously TikTok application sales promotion, online customer reviews and prices have a significant effect on purchasing decisions.
PENGARUH KUALITAS LAYANAN, NILAI PELANGGAN DAN LETAK GEOGRAFIS TERHADAP LOYALITAS PELANGGAN PADA VIA SALON TRENGGALEK Sylvia Halimatur Rosyida; Ruly Priantilianingtiasari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1613

Abstract

Growth in the hair care salon service industry in Indonesia own great potential to continue to grow, public awareness to care for hair is influenced by changes In the changing lifestyle of society and the new modern style that exists. improving services at hair care salon services, several factors are need a few things improving service quality, paying attention to customer value and maintaining geographichal location. This research aims to understand the effect of Service Quality, Customer Value and Geographical Location, on Customer Loyalty in Via Salon Trenggalek. The methodology used in this research uses is a quantitative approach with primary data obtained by filling out the Google form questionnaire. The population of this research is customers of Via Salon Trenggalek. There were a total of 70 respondents when taking samples using the Lemeshow’s  formula. This research uses SPSS 22 for data analysis, using multiple linear regression. The result of the research show that the variable Service Quality has no positive effect on Customer Loyalty, the customer value and geographical variables partially have a positive effect on customer loyalty on Via Salon Trenggalek. In addition, simultaneously service quality, customer value, and geographichal location affect customer loyalty at Via Salon Trenggalek.
Pengaruh Total Hutang, Modal Kerja dan Volume Penjualan terhadap Laba Bersih Perusahaan Pertambangan Sub-Industri Baja dan Besi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Cindy Fauzyah; Ruly Priantilianingtiasari
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 18 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8310619

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Total Hutang, Modal Kerja dan Volume Penjualan terhadap Laba Bersih Perusahaan Pertambangan Sub-Industri Besi dan Baja yang terdaftar di Bursa Efek Indonesia 2019-2022. Jenis penelitian yang digunakan adalah kuantitatif asosiatif. Populasi dalam penelitian ini terdiri dari seluruh Perusahaan Pertambangan Sub-Industri Besi dan Baja yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022. Sampel penelitian diambil menggunakan teknik purposing sampling. Teknik analisis data yang digunakan dalam penelitian ini yaitu Analisis Regresi Berganda. Hasil penelitian ini menunjukkan bahwa secara parsial total hutang tidak berpengaruh dan tidak signifikan terhadap laba bersih. Volume penjualan tidak berpengaruh signifikan terhadap laba bersih. Sementara modal kerja berpengaruh signifikan terhadap laba bersih. Hasil penelitian secara simultan menunjukkan bahwa variabel total hutang, modal kerja dan volume penjualan berpengaruh signifikan terhadap laba bersih pada perusahaan Pertambangan Sub-Industri Baja dan Besi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) pada Pelaporan Keuangan Nur Fadlila Wiji Lestari; Ruly Priantilianingtiasari
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.492

Abstract

SAK EMKM merupakan standar akuntansi yang dapat digunakan oleh pelaku usaha seperti UMKM dalam penyusunan laporan keuangan. Adanya SAK EMKM diharapkan dapat memudahkan bagi pelaku usaha dalam melakukan penyusunan laporan keuangan secara sederhana. Laporan keuangan berdasarkan SAK EMKM ini terdiri atas laporan laba rugi, laporan posisi keuangan (neraca) dan catatan atas laporan keuangan. Penelitian ini bertujuan untuk menganalisis pelaporan keuangan CV. Subur Makmur Tulungagung, menganalisis penerapan SAK EMKM pada pelaporan keuangan CV. Subur Makmur Tulungagung dan menganalisis perbedaan sebelum dan sesudah penyusunan laporan keuangan berdasarkan SAK EMKM pada CV. Subur Makmur Tulungagung. Metode yang digunakan yaitu kualitatif studi kasus. Hasil dari penelitian ini menunjukkan bahwa CV. Subur Makmur Tulungagung belum menerapkan laporan keuangan berdasarkan SAK EMKM pada pelaporan keuangannya. Laporan keuangan yang disusun oleh CV. Subur Makmur Tulungagung ini masih mencatat transaksi pemasukan dan pengeluaran. Sehingga pada penelitian ini terdapat rekomendasi berupa pelaporan keuangan berdasarkan SAK EMKM yang dapat digunakan oleh CV. Subur Makmur Tulungagung.